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Viva Ltd had the following results for the year ending 31 March 2019

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Viva Ltd had the following results for the year ending 31 March 2019. Trading income Bank interest Capital gains Qualifying charitable donations Dividends received from UK companies £400,000 £2,000 £5,000 £ (2,000) £45,000 Required: Calculate the corporation tax liability for the year ended 31 March 2019. A. E 76.950 B. E19.950 C. £ 17.000 D.E 25.000